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VALUE ADDED TAX LAW
I GENERAL DISPOSITIONS
ART. 1- ARTICLE 1: SUBJECTS OBLIGED TO PAY VALUE-ADDED TAX (VAT)
ART. 1A-ARTICLE 1A: SUBJECTS OBLIGED TO RETAIN THE TRANSFERRED VALUE-ADDED TAX...
ART. 1A BIS-ARTICLE 1A BIS: OBLIGATIONS OF THOSE WHO PROVIDE THE DIGITAL...
ART. 1B- ARTICLE 1B: MOMENTO IN WHICH THE CONSIDERATION IS EFFECTIVELY COLLECTED
ART. 1C-ARTICLE 1C: MOMENT IN WHICH THE CONSIDERATION AGREED UPON IS...
ART. 2- ARTICLE 2: REPEALED
ART. 2A- ARTICLE 2A: ACTIVITIES AFFECTED AT THE RATE OF 0%
ART. 2B- ARTICLE 2B: REPEALED
ART. 2C- ARTICLE 2C: REPEALED
ART. 2D- ARTICLE 2D: REPEALED
ART. 3-ARTICLE 3: SUBJECTS OBLIGED TO ACCEPT THE TRANSFER AND CARRY...
ART. 4- ARTICLE 4: VALUE-ADDED TAX (VAT) ACCREDITATION
ART. 4A- ARTICLE 4A: REPEALED
ART. 4B- ARTICLE 4B: REPEALED
ART. 4C- ARTICLE 4C: REPEALED
ART. 5-ARTICLE 5: REQUIREMENTS THAT MUST BE MET FOR THE VALUE-ADDED...
ART. 5A-ARTICLE 5A: ADJUSTMENT IN VALUE-ADDED TAX (VAT) ACCREDITATION WHEN ACTIVITIES...
ART. 5B-ARTICLE 5B: ADDITIONAL OPTION TO CREDIT VALUE-ADDED TAX (VAT) FOR...
ART. 5C-ARTICLE 5C: CONCEPTS THAT SHOULD NOT BE INCLUDED IN THE...
ART. 5D-ARTICLE 5D: CALCULATION AND DATE OF THE MONTHLY PAYMENT OF...
ART. 5E-ARTICLE 5E: CALCULATION AND DATE OF BIMONTHLY PAYMENT OF THE...
ART. 5F-ARTICLE 5F: CALCULATION AND DATE OF QUARTERLY PAYMENT OF VALUE-ADDED...
ART. 6-ARTICLE 6: ACCREDITATION, RETURN OR COMPENSATION OF THE BALANCE IN...
ART. 7-ARTICLE 7: DEDUCTIONS FOR RETURN OF ALIENATED PROPERTY OR RECEIVED...
II TRANSFERS
ART. 8- ARTICLE 8: WHAT IS MEANT BY ALIENATION
ART. 9-ARTICLE 9: ALIENATIONS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX...
ART. 10- ARTICLE 10: ALIENATION TO BE CARRIED OUT IN NATIONAL TERRITORY
ART. 11-ARTICLE 11: MOMENT IN WHICH THE ALIENATION IS CONSIDERED TO...
ART. 12-ARTICLE 12: DETERMINATION OF THE TAXABLE BASE IN THE TRANSFER...
ART. 13- ARTICLE 13: REPEALED
III RENDERING OF SERVICES
ART. 14-ARTICLE 14: WHAT IS CONSIDERED THE BENEFIT OF AN INDEPENDENT...
ART. 15- ARTICLE 15: SERVICES THAT DO NOT PAY VALUE-ADDED TAX (VAT)
ART. 16- ARTICLE 16: SERVICES CONSIDERED TO BE PROVIDED IN NATIONAL TERRITORY
ART. 17-ARTICLE 17: THE MOMENT IN WHICH THE VALUE-ADDED TAX (VAT)...
ART. 18-ARTICLE 18: DETERMINATION OF THE TAXABLE BASE IN THE BENEFIT...
ART. 18A- ARTICLE 18A: INTERESTS INCLUDED FOR VALUE-ADDED TAX (VAT) PAYMENT
IV TEMPORARY USE OR ENJOYMENT OF GOODS
ART. 19-ARTICLE 19: WHAT IS MEANT BY TEMPORARY USE OR ENJOYMENT...
ART. 20-ARTICLE 20: GOODS WHOSE USE OR TEMPORARY ENJOYMENT ARE EXEMPT...
ART. 21-ARTICLE 21: GOODS TO BE CONSIDERED USED OR ENJOYED TEMPORARILY...
ART. 22-ARTICLE 22: MOMENT IN WHICH THE VALUE-ADDED TAX (VAT) IS...
ART. 23-ARTICLE 23: DETERMINATION OF THE TAXABLE BASE IN THE USE...
III BIS RENDERING OF DIGITAL SERVICES BY FOREIGN RESIDENTS WITHOUT...
I GENERAL DISPOSITIONS
ART. 18B- ARTICLE 18B: WHAT IS CONSIDERED A DIGITAL SERVICE
ART. 18C-ARTICLE 18C: WHEN IT IS CONSIDERED THAT THE RECIPIENT OF...
ART. 18D- ARTICLE 18D: OBLIGATIONS OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES
ART. 18E-ARTICLE 18E: CONSIDERATION OF THE OBLIGATIONS REFERRED TO IN ARTICLE...
ART. 18F-ARTICLE 18F: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) IN DIGITAL...
ART. 18G-ARTICLE 18G: SANCTIONS RELATED TO THE BENEFIT OF DIGITAL SERVICES...
ART. 18H-ARTICLE 18H: CALCULATION OF THE VALUE-ADDED TAX (VAT) IN THE...
ART. 18I-ARTICLE 18I: WHEN THE BENEFIT OF THE DIGITAL SERVICES BY...
II INTERMEDIATION OF DIGITAL SERVICES BETWEEN THIRD PARTIES
ART. 18J-ARTICLE 18J: OBLIGATIONS OF FOREIGN RESIDENTS IN THE BENEFIT OF...
ART. 18K-ARTICLE 18K: OBLIGATION OF THOSE WHO PROVIDE DIGITAL SERVICES THROUGH...
ART. 18L-ARTICLE 18L: WHO MAY APPLY THE OPTION REFERRED TO IN...
ART. 18M-ARTICLE 18M: WHEN THE RETENTION MADE IS CONSIDERED AS DEFINITIVE...
V IMPORT OF GOODS AND SERVICES
ART. 24- ARTICLE 24: WHAT IS CONSIDERED IMPORT OF GOODS OR SERVICES
ART. 25-ARTICLE 25: IMPORTS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX...
ART. 26-ARTICLE 26: MOMENT IN WHICH IT IS CONSIDERED THAT THE...
ART. 27- ARTICLE 27: TAXABLE BASE ON IMPORT OF GOODS AND SERVICES
ART. 28-ARTICLE 28: WHEN THE VALUE-ADDED TAX (VAT) IS PAID ON...
ART. 28A-ARTICLE 28A: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) ON TEMPORARY...
VI EXPORT OF GOODS OR SERVICES
ART. 29-ARTICLE 29: OPERATIONS THAT ARE CONSIDERED AS EXPORTS OF GOODS...
ART. 30-ARTICLE 30: ACCREDITATION OR RETURN OF THE VALUE-ADDED TAX (VAT)...
ART. 31- ARTICLE 31: VALUE-ADDED TAX (VAT) REFUNDS TO FOREIGN TOURISTS
VII OBLIGATIONS OF TAXPAYERS
ART. 32-ARTICLE 32: OTHER OBLIGATIONS OF THE SUBJECTS WHO PAY THE...
ART. 33-ARTICLE 33: MOMENT WHEN THE VALUE-ADDED TAX (VAT) IS PAID...
ART. 34- ARTICLE 34: CONSIDERATION PAYMENTS IN KIND
ART. 35- ARTICLE 35: REPEALED
ART. 35A- ARTICLE 35A: REPEALED
ART. 35B- ARTICLE 35B: REPEALED
ART. 36- ARTICLE 36: REPEALED
ART. 37- ARTICLE 37: REPEALED
VIII POWERS OF THE AUTHORITIES
ART. 38- ARTICLE 38: REPEALED
ART. 39- ARTICLE 39: RATE APPLICABLE TO PRESUMPTIVELY DETERMINED INCOME
ART. 40- ARTICLE 40: REPEALED
IX PARTICIPATIONS TO STATES
ART. 41- ARTICLE 41: PROHIBITION TO COORDINATED STATES AND FEDERAL DISTRICT
ART. 42-ARTICLE 42: EXCEPTIONS TO THE PROHIBITION ON COORDINATED STATES AND...
ART. 43-ARTICLE 43: SCHEDULER TAXES THAT MAY BE ESTABLISHED BY FEDERAL...
X TRANSITIONAL ARTICLES
XI TRANSITIONAL ARTICLE OF DECEMBER 9TH 2019
DISPOSICIONES TRANSITORIAS DE LA LEY DEL IMPUESTO AL VALOR AGREGADO-TRANSITORY DISPOSITIONS OF THE VALUE ADDED TAX LAW (LEY DEL...
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2019
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
